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Accordingly, this comparable is directed to be excluded."

16. In assessee's case, the year under consideration i.e. AY 2017-18 is same as in the case of Radisys India Ltd. (supra), therefore respectfully following the above decision, we hold that Infobean Tecnologies Ltd. should be excluded from the list of comparables.

17. The next exclusion sought by the ld. AR is with regard to Aptuse Software Labs P. Ltd. The assessee submitted before the TPO that the company fails employee cost filter for FY 2015-16 and FY 2014-15. It was also submitted that the company fails export turnover filter for FY 2015-16. The assessee further submitted that the company is engaged in providing wide range of services i.e. provisions of infrastructure management, cloud computing, engineering Q&A and as a network operation centre, accordingly the functions are not comparable to the assessee. The DRP while considering the objections of the assessee held that -